HomeMy WebLinkAbout1393 11-09-1999ORDINANCE NO. 1393
AN ORDINANCE AMENDING ARTICLE II "AD VALOREM TAX"
OF CHAPTER 78 "TAXATION" OF THE CODE OF
ORDINANCES, CITY OF EULESS, TEXAS, AS AMENDED;
ADDING A NEW SECTION 78 -33 AUTHORIZING ADDITIONAL
PENALTY ON DELINQUENT TAXES UNDER SECTION 33.08,
TAX CODE; PROVIDING A SEVERABILITY CLAUSE,
PROVIDING A SAVING CLAUSE, AND AN EFFECTIVE DATE.
WHEREAS, the City of Euless has contracted with private legal counsel to enforce
collection of delinquent property taxes pursuant to Section 6.30, Texas Tax Code; and
WHEREAS, such private legal counsel is entitled to 15% of the delinquent taxes,
penalty and interest which are collected and subject to the contract, and the City of Euless
has previously imposed the additional penalty for collection costs under Section 33.07, Texas
Tax Code, and
WHEREAS, Section 33.08 of the Texas Tax Code authorized the City of Euless, a
taxing unit, to further provide that taxes that become delinquent on or after June 1 of the year
in which they become delinquent shall incur an additional penalty not to exceed 15% of the
tax, regular penalty and interest, in order to defray costs of collection;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EULESS, TEXAS:
SECTION 1
THAT ARTICLE II "AD VALOREM TAX" of Chapter 78 of the Code of Ordinances of
the City of Euless, Texas, as amended, be hereby amended by the addition thereto of a new
Section 78 -33 "Additional Penalty for Collection Costs ", which new section shall hereafter
read as follows:
"The provisions of V.T.C.A., Tax Code § 33.08 are hereby
adopted whereby an additional penalty be imposed, not to exceed
15% of the tax, regular penalty and interest, on delinquent taxes
that become delinquent and remain unpaid on or after June 1 of
the year in which they become delinquent."
THAT all 1998 taxes and taxes for all subsequent years which become delinquent on
or after June 1 of the year in which they become delinquent shall, in order to defray costs of
collection, incur an additional penalty of 15% of the tax, regular penalty and interest.
SECTION 2
SEVERABILITY CLAUSE. That it is hereby declared to be the intention of the City
Council that the sections, paragraphs, sentences, clauses and phrases of this ordinance are
ORDINANCE NO. 1393
severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall
be declared invalid or unconstitutional by the valid judgement or decree of any court of
competent jurisdiction, such invalidity or unconstitutionality shall not affect any of the
remaining phrases, clauses, sentences, paragraphs and sections of this ordinance, since the
same would have been enacted by the City Council without the incorporation in this
ordinance of any such invalid or unconstitutional phrase, clause, sentence, paragraph or
section.
SECTION 3
SAVING CLAUSE. That Chapter 78 of the Code of Ordinances, City of Euless,
Texas, as amended shall remain in full force and effect, save and except as amended by this
ordinance.
SECTION 4
EFFECTIVE DATE. This ordinance shall be in full force and effect from and after its
passage as provided by the Euless City Charter and the laws of the State of Texas.
PRESENTED AND GIVEN FIRST READING and approved at a regular meeting of the
Euless City Council on the 9th day of November, 1999, by a vote of _ 6 ayes, 0 nays,
and 0 abstentions.
APPROVED:
At
Mary Lib Sa , Mayor
ATTEST:
Susa Crim, CI , City Secretary
APPROVED AS TO FORM:
--7
Bob McFarland, City Attorney
ORDINANCE NO. 1393